Skattepolitik. AP Møller Mærsk

Transkript

1 Skattepolitik AP Møller Mærsk Responsibility and quality in handling tax For Maersk, responsible tax is defined in our tax policy as complying with applica- ble tax regulations and paying taxes as required by law. This policy applies to all countries where we operate and means that we must identify applicable regulations, ensure compliance with rules and disclosure requirements and adopt a justifiable tax position where tax regulations allow for different interpretations or choices. We wish to ensure that we meet all re- porting requirements and maintain high quality in handling tax responsibilities across the Group, while taking advantage of relevant incentives. During 2014, the Group established Country Tax Centres in 11 key locations where we have a critical level of activity. Maersk Line also upgraded its tax organ- isation, introducing a global network of regional tax managers. Alm brand Brdr. Hartmann Dantherm Jeudan Københavns lufthavne Har udarbejdet en skattepolitik, men den ligger ikke tilgængelig Ringkjøbing landbobank Solar Har udarbejdet en skattepolitik, men den ligger ikke tilgængelig Spar Nord Bank TK Development

2 Lån og spar Auriga Industries Bang & Olufsen Carlsberg Chr Hansen Holding Genmab Har fået 0 point! MANAGEMENT S JUDGMENTS AND ESTIMATES DEFERRED TAX Genmab recognizes deferred tax assets, including the tax base of tax loss carry-forwards, if management assesses that these tax assets can be offset against positive taxable income within a foreseeable future. This judgment is made on an ongoing basis and is based on budgets and business plans for the coming years, including planned commer- cial initiatives. The creation and development of therapeutic products within the biotechnology and pharmaceutical industry is subject to considerable risks and uncertainties. Since inception, Genmab has reported significant losses, and as a consequence, we have unused tax losses. The tax asset is mainly related to Genmab A/S. Management has concluded, except for one subsidiary, that deferred tax assets should not be recognized as of December 31, 2014, and a 100% valuation allowance of the deferred tax asset is recognized in accordance with IAS 12, Income Taxes. The tax assets are currently not deemed to meet the criteria for recognition as management is not able to provide any convincing positive evidence that deferred tax assets should be recognized. Gyldendal IC Group Monberg og Thorsen

3 Nordea Bank Novozymes Pandora SimCorp Skattepolitik kun tilgængelig på virksomhedens intranet SP Group SP Groups skatttepolitik afspejler koncernens generelle etiske holdninger og fastslår, at vi som børsnoteret selskab er forpligtet til inden for lovgivningens rammer at bidrage til det fællesskab vi indgår i. Tryg Vestas Wind System Skatterisici Vestas har en aktiv, men ikke aggressiv skattepolitik. På basis af de brede internationale produktions- og salgsplatforme vedligeholder Vestas løbende et retvisende og veldokumenteret transfer pricingsystem, jf. internationale regler baseret på OECD s retningslinjer og lokal lovgivning. Transfer pricing vil dog altid kunne udfordres på grund af lokale myndigheders fortolkning af internationale retningslinjer. William Demant Holdign H+H international har fået 0 point Accounting policies (Annual report): Tax on profit comprises current tax and changes in deferred tax for the year. The portion that relates to profit for the year is recognised in the income statement, and the portion that can be attributed to items in other comprehensive income or directly in equity is recognised in other comprehensive income or directly in equity. H+H International A/S is taxed jointly with all its Danish subsidiaries. The current Danish income tax is allocated among the jointly taxed companies in proportion to their taxable income. Subsidiaries that utilise tax losses in other subsidiaries pay joint taxation contributions to the parent company equivalent to the tax base of the utilised losses, while subsidiaries with tax losses that are utilised by other subsidiaries receive joint taxation contributions from the parent company equivalent to the tax base of the tax losses utilised (full absorption). The jointly taxed companies are taxed under the tax prepayment scheme.

4 Where the H+H Group receives a tax deduction in the calculation of taxable income in Denmark or abroad as a result of share based payment schemes, the tax effect of these schemes is recognised in tax on profit. If the total deduction exceeds the total remuneration expense, the tax effect of the excess deduction is recognised directly in equity. The parent company is the administration company for the jointly taxed Danish companies. Pursuant to the rules on this contained in the Danish Corporation Tax Act, all companies that are jointly taxed are thus liable to withhold tax at source on interest, royalties and dividends for the jointly taxed companies for contingent liabilities. The Group s Danish companies are further jointly and severally liable for joint registration of VAT. ALK-Abelló Andersen and Martini Arkil Holding Columbus D/S Norden Danske Bank DLH FLSmidth & Co Glunz & Jensen GN Store Nord Greentech Energy Systems Højgaard Holding

5 Mols-Lininen Novo Nordisk disk%20tax%20approach.pdf SAS Schouw & CO Sydbank TDC Risici vedrørende ændringer i skattelovgivning TDC Koncernen er underlagt den gældende skattelovgivning i de lande, hvor den har forretningsaktiviteter. Ændringer af skatte- og momsregler i de pågældende lande kan derfor påvirke koncernens skyldige selskabsskat og moms samt dens fremtidige resultat. TDC Koncernens danske virksomheder og dens sambeskattede nærtstående parter i Nordic Telephone Company Investment Koncernen er underlagt de danske regler om begrænsning af rentefradrag. TDC fører en aktiv skattepolitik og vurderer eventuelle skattefordele mod eventuelle omkostninger og andre ulemper. Denne skattepolitik medfører en naturlig risiko for, at TDC s skatteposition udfordres af de lokale skattemyndigheder, og af den grund opretholder TDC en veldokumenteret transfer pricingpolitik i overensstemmelse med danske og internationale retningslinjer, jf. OECD s retningslinjer. Tivoli Topsil Torm Zealand Pharma Ossur

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